24q tds return filing

1. Particulars of only those employees are to be reported in Form 24Q where the estimated income is above the threshold limit.
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2. In case the estimated income of an employee after allowing deductions, comes below the taxable limit, his particulars need not be included in Form 24Q.
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3. In case, estimated income of an employee exceeds the exemption limit during the year, tax should be deducted in that quarter and to be reported in Form 24Q from that quarter onwards.
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- Clarifications regarding Form 24Q

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